UN Model Tax Convention 2025 - #unmtc
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The United Nations Model Tax Convention (the UN Model) forms part of the continuing international efforts aimed at eliminating double taxation. These efforts were begun by the League of Nations and pursued in the Organisation for European Economic Co-operation (OEEC) (now known as the Organisation for Economic Co-operation and Development (OECD)) and in regional forums, as well as in the United Nations, and have in general found concrete expression in a series of model or draft model bilateral tax conventions.

United Nations Model Tax Convention 2025
Title and Preamble
CHAPTER I SCOPE OF THE CONVENTION
CHAPTER II DEFINITIONS
CHAPTER III TAXATION OF INCOME
CHAPTER IV TAXATION OF CAPITAL
CHAPTER V METHODS FOR ELIMINATION OF DOUBLE TAXATION
CHAPTER VI SPECIAL PROVISIONS
CHAPTER VII FINAL PROVISIONS

Source: UN Tax Committee - Publications (2025) (United Nations Department of Economic and Social Affairs (UNDESA))